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TDS Rate Finder

Find the TDS rate and threshold for common payments, from contractor bills and professional fees to rent, commission and interest. Search by payment type or section, choose the payee type and see the TDS amount instantly.

Selected payment
Payment to contractor or sub-contractor
1%
Threshold₹30,000 single bill or ₹1,00,000 in a year
Section (Income-tax Act, 1961)194C
Reference (Income-tax Act, 2025)Section 393(1) Sl. 6(i)
Payment amount (₹)
Rates for resident payees for tax year 2026-27. If the payee does not furnish a PAN, a higher rate (generally 20%) applies. Payments to non-residents follow different rates and treaty rules. Thresholds apply per payee; check the full conditions in the Act before deducting.

TDS under the Income-tax Act, 2025

From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act. Most TDS provisions for resident payees are now consolidated in section 393, with rates and thresholds largely carried over. The finder shows both the familiar 1961 section and the new reference so your team can match old and new forms.

Points to check before you deduct

Thresholds generally apply per payee for the financial year. If a payee does not provide a PAN, tax is deducted at a higher rate, generally 20%. Deducted tax is deposited by the 7th of the following month (30 April for March deductions), and quarterly TDS statements are due by 31 July, 31 October, 31 January and 31 May.

Frequently asked questions

What is the TDS rate on professional fees?

TDS on professional fees is 10% once payments to a payee exceed ₹50,000 in a year. Fees for technical services attract 2%.

What is the TDS rate for contractors?

Payments to contractors attract 1% TDS where the contractor is an individual or HUF and 2% for others, once a single payment exceeds ₹30,000 or the year’s total exceeds ₹1,00,000.

What is the TDS rate on rent?

Rent for land, building or furniture attracts 10%, and rent for plant or machinery attracts 2%, where rent exceeds ₹50,000 for a month or part of a month. Individuals and HUFs not liable to tax audit deduct 2% on rent above ₹50,000 a month.

Need a hand? Get help with TDS and income tax or book a free consultation with our CA-led team.